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Assume the following financial data: Short-term assets $200,000 Long-term assets

ID: 2734137 • Letter: A

Question

Assume the following financial data:

Short-term assets                            $200,000

          Long-term assets                              350,000

                                                                   -------------

           Total assets                                     $550,000

           Short-term debt                               $100,000

           Long-term debt                                  50,000

                                                                    --------------

           Total liabilities                                 $150,000

             Common stock                              $150,000

             Retained earnings                            250,000

                                                                     ---------------

Total liabilities and stock holders' equity    $550,000

          Total earnings (after-tax)                   $48,000

          Dividends per share                               $1.10

          Stock price                                                $54

          Shares outstanding                               16,000

a. Compute the P/E ratio (stock price to earnings per share)

b. Compute the ratio of stock price to book value per share. (note that book value equals stockholders' equity)

c. Compute the dividend yield

d. Compute the payout ratio

Explanation / Answer

All Amounts in $ a. P/E Ratio = Price per share / Earning per share Earning per share = $ 48,000 / 16,000 = $ 3 per share Hence, P/E Ratio = $ 54 / $ 3 = 18 : 1 b. Stock Price per share to book value per share = Market Price / Book Value Book Value per share = $ 150,000 / 16,000 = $ 9.375 per share Hence, Stock Price to Book Value per share = $ 54 / $ 9.375 = 5.76 : 1 c. Dividend Yield = Dividend Per Share / Market Price per Share = $ 1.10 / $ 54 = 2.04% d. Dividend Payout Ratio = Dividend Per Share / Earnings per Share = $ 1.10 / $ 3 = 36.67%

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